Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 31.1

             (1)  Wine means any of these:

                     (a)  * grape wine;

                     (b)  * grape wine products;

                     (c)  * fruit or vegetable wine;

                     (d)  * cider or perry;

                     (e)  * mead;

                      (f)  * sake.

             (2)  However, wine does not include beverages that do not contain more than 1.15% by volume of ethyl alcohol.